A surge in tax tip-offs - the scale of the phenomenon in 2026
The National Revenue Administration (KAS) recorded a record number of so-called signal reports in the first half of 2026. In total, 45.5 thousand reports of suspected tax irregularities were received by the 16 revenue administration chambers across the country. This is an increase of more than 20% compared with the same period of 2025, when 38 thousand reports were registered, and as much as 28% more than in the first half of 2024 (35.5 thousand).
The pace of growth is worrying, although experts - including Marek Zieliński, former director of the Tax Control Office in Wrocław - stress that a higher number of reports does not necessarily mean a proportional rise in breaches of the law. The growing wave of tip-offs is driven mainly by greater public awareness, easier access to reporting channels and the spread of the notion of the whistleblower in public debate.
The Whistleblower Protection Act, which entered into force in 2024, is also significant. It guarantees full security to people who report breaches of the law, together with a ban on retaliation. This has undoubtedly lowered the psychological barrier to filing reports, but it has also opened the door to reports motivated not by concern for the rule of law, but by personal grievances.
Who reports and why - the anatomy of a report to the tax authorities
An analysis of data from individual revenue administration chambers shows that tax tip-offs come from very diverse sources and motives. Reports come from neighbours, former spouses, employees and business competitors. Dr Sebastian Osiński, spokesperson for the Revenue Administration Chamber (IAS) in Szczecin, confirms that personal and professional disputes are among the most common triggers for filing a report.
Typical tip-offs concern, among other things:
- Untaxed property rental - neighbours report suspected unregistered short-term or long-term lettings
- Undeclared work ("cash in hand") - former employees report that an employer is not paying contributions or taxes
- Unregistered business activity - competitors report sales being made without registration
- Undisclosed income - former spouses, during property disputes, disclose information about concealed income
- Vaguely defined "tax fraud" - general accusations arising from neighbourhood conflicts
As legal adviser Aldona Międlar-Adamska points out, the very fact of reporting irregularities to the tax administration is positive, but a tip-off must not be used as a means of pressuring competitors or contractors. Unfortunately, in practice many reports serve exactly that purpose - they are a tool in private disputes rather than an expression of concern for public finances.
Credibility of reports - how many tip-offs are confirmed?
One of the key conclusions from KAS data is that the vast majority of tip-offs are not borne out in reality. Statistics kept by selected revenue administration chambers speak for themselves:
- IAS in Białystok - 75-85% of reports unconfirmed (estimated data)
- IAS in Lublin - 77% of reports unconfirmed
- IAS in Rzeszów - approx. 70% of reports unconfirmed
- IAS in Kraków - 56% of reports unconfirmed
The general practice of the chambers indicates that only 20-25% of reports are confirmed during verification. This does not mean, however, that the confirmed cases are of little importance. As Marek Zieliński notes, information from people who know the specific situation can reveal irregularities that standard data analysis would not have uncovered. The value of this source is measured not only by the number of credible reports, but above all by the breaches detected, the results of inspections and the amounts recovered.
It is worth stressing that every report - whether or not it is ultimately confirmed - is registered and processed further. As Renata Kostowska, spokesperson for the IAS in Olsztyn, explains, a signal report may be passed on for in-depth analysis, verification activities, an inspection or a verification purchase. For the person who is the subject of the tip-off, this means potential summonses, the need to produce documents and the stress of an inspection procedure.
What to do if someone reports you - a practical guide
If you have become the subject of a tip-off to the tax office, do not panic, but do not ignore the situation either. Below are the most important steps you should take to protect your interests effectively.
Prepare your documentation
The basis of any defence is complete and well-organised tax documentation. Gather all contracts, invoices, tax returns and proof of transfers for the period the allegations may cover. Organised documentation not only speeds up the inspection procedure but also builds your credibility in the eyes of the officials. Remember that the obligation to retain tax documentation is, as a rule, 5 years from the end of the calendar year in which the tax payment deadline expired.
Consult a lawyer
Already at the stage of verification activities it is worth seeking the help of a legal adviser or tax adviser. A professional representative will assess whether the tax authority's actions are proportionate and lawful, and will make sure you do not provide information that could be used against you. You have the right to be represented at every stage of the proceedings - from the initial analysis to a full tax inspection.
Know your rights
As a taxpayer you are guaranteed important procedural rights. These include, among others, the right to take an active part in the proceedings, the right to inspect the case file (excluding information on the whistleblower's identity) and the right to appeal against the tax authority's decision. If the tip-off proves to be unfounded and the office's actions caused you loss, you may consider pursuing a claim for damages.
A false tip-off - can the informant be held liable?
Many people who have fallen victim to an unfounded report ask: can I sue the person who reported me? The answer is not clear-cut. The Whistleblower Protection Act protects people who report breaches in good faith. However, this protection has its limits.
If the tip-off was made knowingly on the basis of false information, the informant may be criminally liable for falsely reporting an offence (Article 238 of the Criminal Code) or for giving false testimony. In addition, a person harmed by an unfounded tip-off may seek damages through the civil courts for infringement of personal rights, including good name and business reputation.
In practice, proving the informant's bad faith can be difficult, especially as the identity of the person making the report is protected and is not disclosed to the taxpayer. That is precisely why, in such cases, the help of an experienced lawyer is crucial, as they can use the available procedural tools to identify the source of the report and secure evidence.
Need legal help? Contact us
The growing wave of tax tip-offs in Poland means that more and more business owners and private individuals are facing a tax inspection triggered by an unfounded report. The consequences can be serious - from an inspection lasting many months, through financial losses, to reputational damage.
If you have received a summons from the tax office, have been made subject to verification activities, or suspect that someone has made a tip-off to the KAS about you - do not wait. Contact our firm for a professional assessment of your situation and effective defence of your rights. We act quickly, discreetly and with full commitment to protecting our clients' interests.
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